Bill Text: NY A04908 | 2015-2016 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Authorizes assessor of taxing municipality to accept late application for veterans exemption from real property taxes if veteran has sold a property that was exempt, the application is made prior to first day of new tax year and the property subject to taxation is a qualifying residential real property.

Spectrum: Moderate Partisan Bill (Republican 13-2)

Status: (Introduced - Dead) 2016-05-17 - held for consideration in veterans' affairs [A04908 Detail]

Download: New_York-2015-A04908-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4908
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 9, 2015
                                      ___________
       Introduced by M. of A. WALTER -- read once and referred to the Committee
         on Veterans' Affairs
       AN  ACT  to  amend the real property tax law, in relation to application
         for certain veterans exemptions from real property taxes
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  The  real  property  tax  law  is amended by adding a new
    2  section 458-c to read as follows:
    3    S 458-C. APPLICATION FOR CERTAIN VETERANS  EXEMPTIONS.  1.    NOTWITH-
    4  STANDING  ANY  OTHER  PROVISIONS OF LAW TO THE CONTRARY, THE ASSESSOR OF
    5  ANY TAXING MUNICIPALITY SHALL  ACCEPT  AN  APPLICATION  FOR  A  VETERANS
    6  EXEMPTION  PURSUANT  TO SECTION FOUR HUNDRED FIFTY-EIGHT OR FOUR HUNDRED
    7  FIFTY-EIGHT-A OF  THIS  TITLE  AFTER  THE  LAST  DATE  FOR  FILING  SUCH
    8  EXEMPTION  FOR THE FOLLOWING TAX YEAR WHENEVER THE FACTS SET FORTH BELOW
    9  CAN BE SHOWN:
   10    (A) THE VETERAN HAS SOLD HIS OR HER RESIDENCE WITHIN THE  CURRENT  TAX
   11  YEAR AND HAD BEEN GRANTED AN EXEMPTION FOR THAT RESIDENCE;
   12    (B)  THE  VETERAN MAKES APPLICATION FOR THE NEW EXEMPTION PRIOR TO THE
   13  FIRST DAY OF THE FOLLOWING TAX YEAR; AND
   14    (C) THE PROPERTY SUBJECT TO TAXATION IS A "QUALIFYING RESIDENTIAL REAL
   15  PROPERTY" AS DEFINED IN PARAGRAPH (D) OF SUBDIVISION ONE OF SECTION FOUR
   16  HUNDRED FIFTY-EIGHT-A OF THIS TITLE.
   17    2. IF  THE  MUNICIPAL  COLLECTING  OFFICER  IS  NOTIFIED  OF  THE  NEW
   18  EXEMPTION PRIOR TO PAYMENT OF THE TAXES, HE SHALL ADJUST THE TAX LIABIL-
   19  ITY  OF  THE PARCEL ACCORDINGLY. IF THE COLLECTING OFFICER RECEIVES SUCH
   20  NOTIFICATION AFTER TAXES HAVE BEEN PAID, THE  COLLECTING  OFFICER  SHALL
   21  REFUND THE APPROPRIATE AMOUNT.
   22    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD01748-01-5